FVPL - Fair Value through Profit and Loss Account - Definition under Finacial Instruments IAS 39

Thursday, August 9, 2012

www.ChartAcc.com - FVPL - Fair Value through Profit and Loss Account is defined under Financial Instruments as follows:

  • Financial Asset or Financial Liability
  • that is "held for trading" or "treated as such" upon initial recognition.
for full Classification of Financial Instruments visit here.

for individual classifications visit below:

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